Inam Hussain, Musa Al‐Darayseh and Edmond D'Ouville
Accounting education is passing through a critical stage. In 1988 the American Institute of Certified Public Accountants (AICPA) voted overwhelmingly to require 150 semester hours…
Abstract
Accounting education is passing through a critical stage. In 1988 the American Institute of Certified Public Accountants (AICPA) voted overwhelmingly to require 150 semester hours of education, including a baccalaureate degree, for new members from the year 2000. AICPA together with the National Association of State Boards of Accounting (NASBA) is working to require the 150 hours education requirement to sit for the CPA examination. Twenty four states have passed various versions of this law; many more are in the process of passing it.
Musa Al‐Darayseh, Inam Hussain and Elaine Waples
This paper uses annual accounting data to show that the frequency of occurrence of the first and second digits contained in the income numbers of companies, listed in the Istanbul…
Abstract
This paper uses annual accounting data to show that the frequency of occurrence of the first and second digits contained in the income numbers of companies, listed in the Istanbul Stock Exchange, does not deviate significantly from expectations.
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Dirk De Clercq, Inam Ul Haq and Muhammad Umer Azeem
This study aims to detail how employees’ experience of distributive injustice may compromise their job performance, with specific attention to how this detrimental process may be…
Abstract
Purpose
This study aims to detail how employees’ experience of distributive injustice may compromise their job performance, with specific attention to how this detrimental process may be explained in part by their beliefs about organization-level underperformance and moderated by their own psychological entitlement.
Design/methodology/approach
The research hypotheses were tested with three-round, time-lagged data collected among employees and their supervisors.
Findings
A critical channel through which employees’ perceptions that their organization’s reward system is unfair translates into thwarted job performance is a conviction that their organization does not meet its own performance targets. As a mediator, such organizational underperformance beliefs have particularly salient effects on employees who believe they are more deserving than others.
Practical implications
This study gives HR managers insights into how they can reduce the danger that unfair reward practices escalate into a reduced propensity by employees to complete their job tasks diligently. HR managers should make employees aware of their possible entitlement and discourage them from expecting that things always must go their way.
Originality/value
This research unpacks the connection between distributive injustice and job performance, by delineating the unique roles of two pertinent factors (organizational underperformance beliefs and psychological entitlement) in this connection.
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Dirk De Clercq, Inam Ul Haq and Muhammad Umer Azeem
The purpose of this paper is to investigate how employees’ perceptions of workplace ostracism might reduce their job performance, as well as how the negative workplace…
Abstract
Purpose
The purpose of this paper is to investigate how employees’ perceptions of workplace ostracism might reduce their job performance, as well as how the negative workplace ostracism–job performance relationship might be buffered by their self-efficacy. It also considers how this buffering role of self-efficacy might vary according to employees’ job level.
Design/methodology/approach
Quantitative data came from a survey of employees and their supervisors in Pakistani organizations.
Findings
Workplace ostracism relates negatively to job performance, but this relationship is weaker at higher levels of self-efficacy. The buffering role of self-efficacy is particularly strong among employees at higher job levels.
Practical implications
Organizations that cannot prevent some of their employees from feeling excluded by other members can counter the related threat of underperformance by promoting employees’ confidence in their own skills and competencies. This measure is particularly useful among higher-ranking employees.
Originality/value
This study provides a more complete understanding of the circumstances in which workplace ostracism is less likely to diminish employees’ job performance, by specifying the concurrent influences of workplace ostracism, self-efficacy and job level.
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Aamir Inam Bhutta, Jahanzaib Sultan, Muhammad Fayyaz Sheikh, Muhammad Sajid and Rizwan Mushtaq
Pakistan has experienced financial liberalization with rapid ups and downs in economic growth due to domestic issues during the last 2 decades. Motivated by inconclusive and…
Abstract
Purpose
Pakistan has experienced financial liberalization with rapid ups and downs in economic growth due to domestic issues during the last 2 decades. Motivated by inconclusive and conflicting time-driven findings about the performance of the business groups, this study examines the performance of business groups in Pakistan for a relatively long period from 2003 to 2018.
Design/methodology/approach
The study uses 3,821 firm-year observations from non-financial firms listed on the Pakistan Stock Exchange (PSX). For the estimation, pooled ordinary least squares (OLS) with industry- and year fixed effects and two-step system generalized methods of moments (GMM) are used.
Findings
The study finds that group-affiliated firms outperform independent firms in accounting performance, while underperform in market performance. The outperformance is mainly driven by medium-sized business groups, while underperformance is driven by small and large business groups. Further, the study documents that the underperformance in terms of market performance of firms affiliated with small and large groups is greater before the economic downturn, while outperformance in terms of the accounting measure of firms affiliated with medium-sized groups is greater during the economic downturn. These findings support our time-driven concerns. Overall, the authors' findings are consistent with institutional and transaction cost theories.
Practical implications
Business groups are important channels to reduce market inefficiencies. Business groups may enhance the affiliated firms' resources and resistance capacity through active utilization of the internal capital market, specifically when market conditions are not ideal for affiliates. However, effective utilization of internal capital markets depends on group size. Therefore, investors should deliberate on the size of business groups and diversification within business groups.
Originality/value
The authors extend the literature by providing fresh evidence related to the performance of business groups in the Pakistani context while accounting for the role of the size of business groups.
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Nasir Sultan, Norazida Mohamed and Dildar Hussain
Tax amnesty (TA) schemes are typical in developing countries. Governments’ claims and suppositions are continually heightened; however, this may differ in actuality. This study…
Abstract
Purpose
Tax amnesty (TA) schemes are typical in developing countries. Governments’ claims and suppositions are continually heightened; however, this may differ in actuality. This study aims to present an overview of the effectiveness of TA schemes and the problems they raise in implementing anti-money laundering regulations.
Design/methodology/approach
This study used a qualitative research design. Content analysis was used to analyse research articles, reports, legal documents and news articles.
Findings
Every amnesty offered in Pakistan from 1956 to 2018 failed to meet government expectations. Instead, the continuity resulted in an irrepressible black economy. The black economy’s uncontrollability undermines tax collection and hinders a robust anti-money laundering regime. Significantly, tax holidays with discrepant legislation strengthen evaders, plunderers and launderers. These policies severely impede the implementation of anti-money laundering policies in the financial institutions of Pakistan. Additionally, Pakistan's geopolitical location, circumstance and war against terror cannot afford any policy that provides monetary relaxation to offenders.
Practical implications
There is no concrete evidence to support long-term economic progress through the implementation of amnesty schemes as a revenue collection policy. This study evaluates previous studies and findings to understand the effect of tax amnesties on the financial industry of Pakistan. The findings have practical implications for tax collection authorities, policymakers and international financial bodies.
Originality/value
Previous studies have discussed the advantages and disadvantages of Pakistan’s regular tax amnesties. However, this study discusses the implementation of TA schemes concerning anti-money laundering regulations and customer due diligence by financial institutes and provides suggestions to minimise its negative implications.
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Prinka Dogra, Aubid Hussain Parrey, Bhawna and Umair Akram
This study aims to integrate the social cognitive theory and flow theory to examine how e-skills self-efficacy (ESSE) and trust-building self-efficacy (TBSE) impact work-related…
Abstract
Purpose
This study aims to integrate the social cognitive theory and flow theory to examine how e-skills self-efficacy (ESSE) and trust-building self-efficacy (TBSE) impact work-related flow in remote work. It also explores how work-related flow (WOLF) mediates the connection between these factors and employee resilience (ER) in the context of the growing shift toward remote work.
Design/methodology/approach
The study tested an empirical mediation model with 535 remote workers from Indian organizations that adopted remote work either before or during the pandemic. Hypotheses were tested using Hayes’ PROCESS macro.
Findings
The study confirmed the direct influence of ESSE and TBSE on WOLF. Moreover, a mediation analysis demonstrated that WOLF significantly mediates the association linking ESSE, TBSE and ER.
Practical implications
This study, evaluating experienced remote employees in the quaternary sector, offers data-driven insights for informed organizational decisions. These findings aims to guide HR and training departments in formulating recruitment and training strategies, emphasizing digital skill development to enhance knowledge and skills effectively.
Originality/value
This study highlights the need for remote workers and organizations to be aware of the challenges of remote work. It is among the first to explore the link between ESSE, TBSE and ER, addressing psychological factor, i.e. WOLF, often overlooked in organizational contexts.
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Dirk De Clercq, Inam Ul Haq and Muhammad Umer Azeem
This paper aims to investigate how employees’ perceptions of psychological contract violation or sense of organizational betrayal, might diminish their job satisfaction, as well…
Abstract
Purpose
This paper aims to investigate how employees’ perceptions of psychological contract violation or sense of organizational betrayal, might diminish their job satisfaction, as well as how their access to two critical personal resources – emotion regulation skills and work-related self-efficacy – might buffer this negative relationship.
Design/methodology/approach
Two-wave survey data came from employees of Pakistani-based organizations.
Findings
Perceived contract violation reduces job satisfaction, but the effect is weaker at higher levels of emotion regulation skills and work-related self-efficacy.
Practical implications
For organizations, these results show that the frustrations that come with a sense of organizational betrayal can be contained more easily to the extent that their employees can draw from relevant personal resources.
Originality/value
This investigation provides a more complete understanding of when perceived contract violation will deplete employees’ emotional resources, in the form of feelings of happiness about their job situation. A sense of organizational betrayal is less likely to escalate into reduced job satisfaction when employees can control their negative emotions and feel confident about their work-related competencies.
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Muhammad Umer Azeem, Dirk De Clercq and Inam Ul Haq
This study investigates how employees' experience of resource-depleting workplace loneliness may steer them away from performance-enhancing work efforts as informed by their…
Abstract
Purpose
This study investigates how employees' experience of resource-depleting workplace loneliness may steer them away from performance-enhancing work efforts as informed by their propensity to engage in negative work rumination. It also addresses whether and how religiosity might serve as a buffer of this harmful dynamic.
Design/methodology/approach
The hypotheses tests rely on three-round survey data collected among employees who work in various organizations in Pakistan – a relevant country context, considering the importance of people's religious faith for their professional functioning and its high-uncertainty avoidance and collectivism, which likely make workplace loneliness a particularly upsetting experience.
Findings
An important channel through which a sense of being abandoned at work compromises job performance is that employees cannot “switch off” and stop thinking about work, even after hours. The role of this explanatory mechanism is mitigated, however, when employees can draw from their religious beliefs.
Practical implications
For human resource (HR) managers, this study pinpoints a notable intrusion into the personal realm, namely, repetitive thinking about work-related issues, through which perceptions of work-related loneliness translate into a reluctance to contribute to organizational effectiveness with productive work activities. It also showcases how this translation can be subdued with personal resources that enable employees to contain the hardships they have experienced.
Originality/value
This study helps unpack the connection between workplace loneliness and job performance by detailing the unexplored roles of two important factors (negative work rumination and religiosity) in this connection.
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Nazia Begum, Muhammad Tariq, Noor Jehan and Farah Khan
The measurement of women's economic welfare and exploring its underlying factors have been undervalued in the context of Khyber Pakhtunkhwa, Pakistan. This study addressed this…
Abstract
Purpose
The measurement of women's economic welfare and exploring its underlying factors have been undervalued in the context of Khyber Pakhtunkhwa, Pakistan. This study addressed this gap by focusing on assessing women's subjective economic welfare and its socioeconomic and cultural determinants in the education and health sectors within Mardan, Northern Pakistan.
Design/methodology/approach
The study used stratified random sampling techniques for the selection of sample respondents and collected data through a well-structured questionnaire. To measure women’s economic welfare, the study utilizes Lorenz curves, the Gini index, the Sen Social Welfare function and an individual's gross monthly income. Furthermore, the ordinary least squares method was utilized to analyze the determinants of economic welfare.
Findings
The findings show greater income inequality and a lower welfare level for women in the education sector compared to the health sector. Likewise, the study identifies several key determinants, such as age, educational qualification, job experience, respect for working women, outside and work-place problems and the suffering of family members of working women for their economic well-being.
Originality/value
This study makes valuable contributions to the literature by focusing on the cultural perspective of Pakhtun women in Mardan and providing a context-specific understanding of subjective economic welfare. Additionally, the authors collected first-hand data, which gave an original outlook on working women's current economic welfare level. Furthermore, this study undertakes a comparative analysis of working women's welfare in the health and education sectors. This comparison offers a more accurate portrayal of the challenges and opportunities specific to these occupations.
Peer review
The peer-review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2023-0246